Summary
Tax residency determines which country has the primary right to tax an individual’s income under its domestic tax law. Across Europe, tax residency is defined by national legislation and applied based on factual criteria such as presence, residence, or personal ties. While common principles exist, the specific rules differ by country.
Tax residency is a legal status used by tax authorities to establish whether an individual is considered resident for tax purposes in a given jurisdiction.
Tax residency is not the same as nationality, citizenship, or place of employment.
Countries use different criteria to assess tax residency. Common factors include:
Not all criteria are applied in every country, and their relative importance varies by national law.
Tax residency is determined primarily under domestic tax law.
However, where an individual may be considered resident in more than one country, international tax agreements may apply to resolve conflicts.
The existence of an international agreement does not override domestic residency assessments but interacts with them.
Non‑residents are usually taxed only on income sourced within the country, subject to national rules.
As a result, identical factual situations may be assessed differently depending on national law.
Such matters depend on national legislation, international agreements, and individual circumstances and are intentionally excluded from this general explanation.